Finding 1169162 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-15
Audit: 382036
Organization: Piazza Apartments (FL)

AI Summary

  • Core Issue: The Project failed to verify tenant income and conduct timely unit inspections, violating HUD regulations.
  • Impacted Requirements: Initial income verification through EIV reports and timely move-in unit inspections.
  • Recommended Follow-Up: Implement procedures for compliance, ensure staff training on HUD regulations, and maintain proper documentation.

Finding Text

Finding No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Sixty-one tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2024-003. Criteria: HUD regulations require: • Verification of initial income through the use of EIV reports within 90 days of move-in; • Move-in unit inspection to be performed at move-in. Statement of Condition: Of the tenant files selected: • Four tenant files did not contain verification of the initial income through the use of EIV reports; • The move-in unit inspection was performed two months after the move-in date for one tenant. Cause: The Project did not adhere to HUD regulations for initial eligibility and did not perform timely income verification. In addition, the Project did not follow the HUD regulations in relation to uni tinspections. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance may be disallowed. Unable to determine and assess whether a unit was move-in ready. Auditor Non-compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect units timely, and maintain all supporting documentation in the tenant files. Response Indicator: Agree. Completion Date: 9/30/2026 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly training procedures.

Corrective Action Plan

FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect units timely, and maintain all supporting documentation in the tenant files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

Categories

HUD Housing Programs Eligibility Reporting

Other Findings in this Audit

  • 1169161 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - Capital Advance $8.59M
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - Project Rental Assistance Contract (PRAC) $228,725